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Supplementary Provisions, Article 5Application of Provisions on Deferral of Collection of Amusement, Eating and Drinking Tax, etc.

第五条(遊興飲食税の徴収猶予等に関する規定の適用)

The provisions of Articles 122-2 and 122-3 of the New Act apply from amusement, eating and drinking tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act) on or after the date of enforcement of this Act.

及びの規定は、この法律の施行の日以後における遊興、飲食及び宿泊並びにその他の利用行為(に規定するその他の利用行為をいう。)に対して課すべき遊興飲食税から適用する。

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